2. In this Ordinance, unless there is anything repugnant in the subject or context,-(a) “Divisional Development Board” means any of the following Boards namely:-(i) the Khulna Division Development Board established under the Khulna Division Development Board Ordinance, 1976 (Ord. LXXV of 1976);(ii) the Rajshahi Division Development Board established under the Rajshahi Division Development Board Ordinance, 1976 (Ord. LXXX of 1976); (iii) the Dacca Division Development Board established under the Dacca Division Development Board Ordinance, 1976 (Ord. LXXXI of 1976);(iv) the Chittagong Division Development Board established under the Chittagong Division Development Board Ordinance, 1976 (Ord. LXXXIX of 1976); (b) “undertaking” includes any project, scheme, asset, right, power, authority and privilege and any property movable and immovable, including any land, building, work, machinery, cash or bank balance, reserve fund, investment, and any other right and interest in, or arising out of, such property and any book of accounts, register, record and any other document of whatever nature relating thereto.